COMMISSIONER OF WEALTH TAX Vs. ABDUL HAFIZ

JUDGEMENT

(1.) THESE are 8 applications pertaining to the asst. yrs. 1979-80 to 1986-87 and 1988-89, filed under sub-s. (3) of S. 27 of the WT Act, 1957 ("the Act"), and arise out of a common order passed by the Tribunal.

(2.) IN all these applications, the prayer is that the Tribunal may be directed to draw up a statement of the case and to refer the case for the opinion of this Court on a common question set out in each of the applications.

(3.) IT is not disputed by the learned standing counsel that the assessee was entitled to a deduction. The dispute is only with regard to the quantum of amount. In our opinion, when the Tribunal directed for the deduction of 30 per cent for the asst. yrs. 1980-81 to 1986-87 and 1988-89 and of evidence having regard to the facts and circumstances of the case, if did not involve any question of law.